It is often the case in many work environments that there is a lack of work surfaces and the trash can ends up with boxes or other items laying on top of the trash can so as to free up additional work surfaces. This action then prevents the use of the trash can for disposal of waste. For example, in an office copy room where there are many boxes of supplies and little counter space for work. Or, for example, in an auto mechanic's garage there is often the need for a nearby waste receptacle and a convenient place for holding tools being used and small parts of the automobile that may have been removed during the process of maintenance of the automobile. In restaurants, there is a need to cut foods and conveniently place the finished food product in containers or on trays. Restaurants often lack adequate work surfaces for such food preparation. There have been a variety of cutting board devices and work tables for food preparation developed for use next to or in conjunction with a sink or trash receptacle with the finished food product placed in a bowl or on a sheet pan, while allowing disposal of waste in the sink or trash receptacle. However, these devices are not intended for use over a receptacle, such as a trash can, nor do they extend the usable work surfaces of the restaurant. There are also a variety of decorative trash can covers, but these devices do not provide additional work space while allowing unhampered access to the interior of the receptacle for waste disposal.